El impacto de la auditoría forense en la detección de actos de corrupción en el Ecuador durante la emergencia sanitaria

Abstract

This research deals with studies, investigations and theoretical processes addressed in terms of the impact of forensic auditing in the detection of acts of corruption in the public sector in the context of Ecuador. The documentary-bibliographic exploration arises from the theoretical elements used to assess the application of forensic auditing during the health emergency in the country. The scientific production of other authors was reviewed, information was taken from official portals such as the State Attorney General's Office and Comptroller General's Office, in order to determine a line of investigation. From the analysis carried out, it can be deduced that the entities in charge of mitigating corruption have taken control actions in the face of the health emergency, using the tools and techniques provided by the forensic audit. It is concluded that there is still a long way to go to fight corruption, especially in cases related to the health emergency caused by COVID-19, it must be taken into account that the forensic audit plays a fundamental role in the prevention and detection of corruption. acts of corruption, which affect both the public entity and society in general.